Mammoth Lakes Recreation
Public records show a registered, tax-exempt organization in good standing.
What it says it does
MAMMOTH LAKES RECREATION (MLR) WAS FORMED TO ENHANCE RECREATIONAL OPPORTUNITIES WITHIN THE MAMMOTH LAKES, CALIFORNIA AREA AND IN THE SURROUNDING INYO NATIONAL FOREST AND WILDERNESS AREAS.WE EXPECT TO INVOLVE COMMUNITY GROUPS, OTHER AGENCIES WITH JURISDICTION OVER RECREATIONAL LANDS IN OUR AREA, AND OUR TOWN GOVERNMENT IN DETERMINING POTENTIAL PROJECTS, PRIORITIZING THESE PROJECTS FOR FUNDING, AND RECOMMENDING DISTRIBUTION OF SPECIAL TAX MEASURE FUNDS TO CONSTRUCT AND PROGRAM RECREATIONAL AMENITIES.WE WILL LEVERAGE RESOURCES THROUGH PURSUIT OF GRANTS, SPONSORSHIPS AND DONATIONS TO AUGMENT THE SPECIAL TAX MEASURES. THIS INCLUDES FORMING PARTNERSHIPS TO MAXIMIZE THE USE OF RESOURCES.WE WILL ADVISE THE TOWN OF MAMMOTH LAKES ON STRATEGIC USE OF SPECIAL TAX MEASURE FUNDING TO ENSURE THE BEST USE OF AVAILABLE FUDNING TO MEET COMMUNITY DESIRES AND NEEDS FOR RECREATIONAL AMENITIES.THE RESULT WILL BE A FOCUSED, COORDINATED APPROACH TO EXPANDING RECREATIONAL PRODUCTS.
- Income
- $1.2 million
- Spending
- $1.1 million
- Spent on programs
- 91%
- Reserves
- 4.5 months of spending
- Largest source of income
- government grants, 73%
- Employees
- 1
- Volunteers
- 75
- Highest pay
- $106,732, executive director
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 85 out of 100. Higher than 59% of charities in its peer group (environment, $1m to $10m).
Reserves
20 of 35Spendable reserves would cover 4.5 months of spending.
Debt
20 of 20It owes 10% of what it owns.
Living within its means
15 of 15Income exceeded spending by 14% of income.
Income trend
15 of 15Income rose 75% on the year before.
Spending floor
15 of 1591% of spending went to programs and raising each dollar of donations cost 3 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 55 out of 100. Higher than 6% of charities in its peer group (environment, $1m to $10m).
Independent board
25 of 257 of 7 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
0 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $60,364 spent. SUSTAINABLE RECREATION - WORK WITH LOCAL LAND AND RESOURCE-MANAGEMENT AGENCIES, NATIONAL AND REGIONAL POLICY MAKERS, AND THE TOWN OF MAMMOTH LAKES TO EXPAND AND ENHANCE THE MAMMOTH LAKES TRAIL SYSTEM. MAMMOTH LAKES RECREATION ALSO WORKS TO PROMOTE AND FACILITATE SUSTAINABLE RECREATION WITHIN THE COMMUNITY.
- $877,607 spent. CAPITAL PROJECTS - DELIVER RECREATION-RELATED CAPITAL PROJECTS FOR THE BENEFIT OF THE COMMUNITY AND NATURAL ENVIRONMENT OF MAMMOTH LAKES.
- $26,945 spent. COMMUNITY BUILDING - MAMMOTH LAKES RECREATION WORKS TO SUPPORT AND ENHANCE RECREATION, ARTS AND CULTURE IN MAMMOTH LAKES THROUGH ITS MEASURE R AND MEASURE U ALLOCATIONS PROGRAM. MAMMOTH LAKES RECREATION ALSO WORKS TO PROMOTE DIVERSITY WITHIN THE COMMUNITY WITHIN MAMMOTH LAKES THROUGH OUTREACH AND EDUCATION.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since August 2014.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.